Welcome back ! We are glad to continue in 2026 sharing with you the latest legislative updates, helping you stay informed about key changes impacting the labor market. Today, we are bring the newest Smart Update, covering:
-changes related to the minimum wage and social contributions;
-new rules on medical and maternity leave;
-fiscal registration requirements for entities with employees;
-changes to the Romanian Classification of Occupations;
What you need to know:
1. Full-time employees paid at the national gross minimum wage will benefit in 2026 from a non-taxable amount of: RON 300/month (January–June 2026), or RON 200/month (July–December 2026). This amount is exempt from income tax, social security (CAS), and health insurance contributions (CASS), resulting in a higher net salary.
2. A control mechanism for medical leave has been introduced, including at the employer’s request. Between 1 February 2026 and 31 December 2027, a temporary reduction of medical leave allowances by one payable day will apply. Starting 1 July 2026, any differences resulting from the recalculation of medical leave allowances will be included in the income of the month in which the recalculation is performed.
3. Maternity risk leave represents a legal suspension of the individual employment contract, in accordance with the Labor Code.
4. Law no. 245/2025 introduces the obligation to register for tax purposes as a salary payer starting from at least one employee (instead of five, as previously). Existing entities must complete the registration by 31 January 2026.
5. The occupation “social worker with mental health competencies” has been removed from the Romanian Classification of Occupations, while 10 new occupations have been introduced, including drone pilot, interior designer, and tire vulcanizer
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